Unofficial transfer (c) Soyuzpravoinform LLC

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE OF PUBLIC JUDICIAL ADMINISTRATION OF UKRAINE

of June 24, 2024 No. 304/262

About approval of the Procedure for electronic information exchange between information and communication systems of the State Tax Administration of Ukraine and Public judicial administration of Ukraine

According to Article 70 of Chapter 6 of the Section II of the Tax code of Ukraine, the Criminal Procedure Code of Ukraine, the Code of civil procedure of Ukraine, the Code of administrative legal proceedings of Ukraine, the Economic Procedure Code of Ukraine, the Laws of Ukraine "About judicial system and the status of judges", "About the Supreme council of justice", "About enforcement proceeding", "About personal data protection", "About information", "About information security in information and communication systems", parts two of Article 56 of the Section ІХ the Law of Ukraine "About prevention of corruption", the Regulations on Public judicial administration of Ukraine approved by the decision of the Supreme council of justice of January 17, 2019 No. 141/0/15 - 19, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine, the Cabinet of Ministers of Ukraine approved by the resolution of August 20, 2014 to No. 375, of the Procedure for processing of personal data in base personal this-state register of physical persons - taxpayers, the Ministry of Finance of Ukraine approved by the order of February 24, 2015 No. 210, registered in the Ministry of Justice of Ukraine on March 12, 2015 at No. 278/26723, and for the purpose of enhancement of information exchange of the State Tax Administration of Ukraine and Public judicial administration of Ukraine we ORDER:

1. Approve the Procedure for electronic information exchange between information and communication systems of the State Tax Administration of Ukraine and Public judicial administration of Ukraine which is applied.

2. Determine administrators of exchange of information who provide and perform technical support of the procedure of giving of requests and receipt of answers, the State company "Information Judicial Systems" and the State Tax Administration of Ukraine.

3. Department of ensuring coordination and monitoring work of the Ministry of Finance of Ukraine in accordance with the established procedure to provide:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. To the press service (as the sector) Public judicial administration of Ukraine to promulgate this order in the Section "Regulatory framework" of the heading "Other" of the official website of Public judicial administration of Ukraine.

5. This order becomes effective from the date of its official publication.

6. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Ulyutin D. V. and the vice-chairman of Public judicial administration of Ukraine concerning digital development, digital transformations and digitalization Sapelnikov L. V.

It is approved: First Deputy Minister of digital transformation of Ukraine

O. Vyskub

Chairman of Public service of special communication of information security of Ukraine

Yu. Mironenko

Acting Chairman of the State Tax Administration of Ukraine

T. Kiriyenko

Approved by the Order of the Ministry of Finance of Ukraine, Public judicial administration of Ukraine of June 24, 2024, No. 304/262

Procedure for electronic information exchange between information and communication systems of the State Tax Administration of Ukraine and Public judicial administration of Ukraine

I. General provisions

1. This Procedure is developed for the purpose of realization of procedure for granting by the State Tax Administration of Ukraine of information from the State register of physical persons taxpayers (further - the State register) and automation of process of electronic information exchange between Single judicial information and telecommunication system (further - ESITS) and the State register.

2. In this Procedure terms are used in the values given in the Tax code of Ukraine, the Laws of Ukraine "About judicial system and the status of judges", "About the Supreme council of justice", "About enforcement proceeding", "About electronic documents and electronic document management", "About electronic identification and electronic confidential services" and other acts of the legislation of Ukraine.

3. Subjects of giving of requests according to this Procedure are:

judicial bodies, in particular local courts, Appeal Courts, Supreme Court and the supreme specialized courts;

high councilors of justice, disciplinary inspectors of the Supreme council of justice and authorized persons of the secretariat of the Supreme council of justice;

members of the Highest qualification commission of judges of Ukraine, inspectors of the Highest qualification commission of judges of Ukraine and authorized employees of the secretariat of the Highest qualification commission of judges of Ukraine.

4. This Procedure regulates electronic information exchange between electronic information resources of the State Tax Administration of Ukraine and Public judicial administration of Ukraine, the rule of submission to the State Tax Administration of Ukraine of the requests created by subjects of representation by means of ESITS of requests concerning obtaining from the State register of information necessary for implementation by subjects of representation of request of the powers determined by the legislation and forming and provision by the State Tax Administration of Ukraine of responses to such requests.

5. The amount, format and structure of data which administrators of exchange of information via program interfaces of electronic information resources exchange (services) are determined by agreements on information exchange according to Procedure electronic (technical and information) the interaction approved by the resolution of the Cabinet of Ministers of Ukraine of September 08, 2016 No. 606 (in edition of the resolution of the Cabinet of Ministers of Ukraine of January 17, 2023 No. 38), and/or the protocols prepared in the procedure established by the legislation.

II. Regulations of electronic information exchange

1. Electronic information exchange is performed by exchange of certain data set between electronic information resources of the State Tax Administration of Ukraine and Public judicial administration of Ukraine with use of information systems of subjects of electronic interaction of means of system of electronic interaction of the state electronic information Trembita resources (further - the Trembita system) with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management", "About electronic identification and electronic confidential services", "About personal data protection", "About information security in information and communication systems".

In case of lack of technical capability of data transmission with use of means of the Trembita system electronic information exchange can be performed with use of other information and communication systems using in them the corresponding complex systems of information security with the confirmed compliance by results of state examination according to the procedure, established by the legislation.

2. Administrators of exchange of information provide maintaining online magazines of accounting of requests and replies to the requests.

3. Provision of requests and replies to the requests is performed with observance of requirements of the legislation of rather electronic confidential services.

4. In case of circumstances which make impossible accomplishment of provisions of this Procedure administrators of exchange of information shall inform on this each other within two working days following behind day of emergence of these circumstances.

III. Procedure for forming of requests and provision of replies to the requests

1. Subjects of representation of requests according to functional powers by means of ESITS create and give to the State Tax Administration of Ukraine electronically requests relatively:

search of the data about registration of physical person in the State register;

receipt of information on sources and the amounts of the income added to physical person and/or the amounts of income gained by self-employed persons and also total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income (further - sources and the amounts of the income);

confirmation of conformity of data of physical person to data of the State register.

2. The request on search of the data about registration of physical person in the State register is created concerning one physical person and contains the following data:

registration number and date (number, month, year) of request;

information on the subject of giving of requests, namely:

code of the taxpayer according to the Unified state register of the companies and organizations of Ukraine the subject of giving of requests;

name of the subject of representation of requests;

registration number of accounting card of the taxpayer from the state register or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it the relevant monitoring body and have mark in the passport) and surname, own name, middle name (in the presence) the authorized person of the subject of the representation of requests which created request;

information about the physical person, namely:

surname, own name, middle name (in the presence) physical person;

birth date of physical person;

data on the identity document;

the address of the declared/registered residence (stay) (in the presence of such information) (the area, the district of the area, the settlement, street type, the name of the street, house number, cases and apartments).

3. The request for receipt of information on sources and the amounts of the income is created concerning one physical person and contains the following data:

registration number and date (number, month, year) of request;

basis for forming of request;

information on the subject of giving of requests, namely:

code of the taxpayer according to the Unified state register of the companies and organizations of Ukraine the subject of giving of requests;

name of the subject of representation of requests;

registration number of accounting card of the taxpayer from the State register or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it the relevant monitoring body and have mark in the passport) and surname, own name, middle name (in the presence) the authorized person of the subject of the representation of requests which created request;

information about the physical person, namely:

registration number of accounting card of the taxpayer from the State register or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it the relevant monitoring body and have mark in the passport) physical person (in the presence);

surname, own name, middle name (in the presence) physical person;

birth date of physical person (in case of lack of data on registration number of accounting card of the taxpayer from the State register or series (in the presence) and passport number);

the address of the declared/registered residence (stay) (in the presence) (the area, the district of the area, the settlement, street type, the name of the street, house number, cases and apartments);

the period for which information is requested.

4. The State Tax Service of Ukraine provides processing of requests and provides replies to the requests of subjects of giving of requests within three working days from the date of their obtaining.

5. Reply to the request on search of the data about registration of physical person contains the following data in the State register:

registration number (corresponds to number of request on which the answer is provided) and date (number, month, year) of reply to the request;

result of processing of request.

If the physical person is identified in the State register, the answer contains data on registration number of accounting card of the taxpayer or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark in the passport) and surname, own name, middle name (in the presence).

6. Reply to the request on receipt of information on sources and the amounts of the income contains the following data:

registration number (corresponds to number of request on which the answer is provided) and date (number, month, year) of reply to the request;

result of processing of request.

If the physical person is identified and in the State register there is information on sources and the amounts of the income for the required period, reply to the request contains the following data:

registration number of accounting card of the taxpayer from the State register or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it the relevant monitoring body and have mark in the passport) physical person;

code in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming or registration number of accounting card of the taxpayer from the State register, or series (in the presence) and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it the relevant monitoring body and have mark in the passport) and the name or surname, own name, middle name (in the presence) the tax agent;

income amount, added and paid to physical person by the tax agent, by signs of the income and the accounting periods (since 2015), and also by months (since 2021) and/or the amount of income gained by self-employed person, the amount of the accrued and paid taxes on the income of physical person;

total of income, added and paid to physical person by the tax agent, by signs of the income and years (since 1998);

employment date (in the presence);

date of dismissal from work (in the presence);

total amount of the annual earnings declared by physical person in the tax declaration about property condition and the income (in the presence);

the period for which information is provided.

7. Requests and answers concerning confirmation of conformity of data of physical person to data of the State register are created and move according to Procedure for carrying out confirmation of conformity of registration data of physical person to data of the State register of physical persons - taxpayers on requests of subjects of the electronic interaction approved by the order of the Ministry of Finance of Ukraine of November 13, 2015 No. 1007, registered in the Ministry of Justice of Ukraine on November 17, 2015 at No. 1443/27888 (in edition of the order of the Ministry of Finance of Ukraine of May 12, 2021 No. 258).

8. Information from the State register is not provided if:

information on the amounts and sources of the income for certain period in the State register is absent;

in request invalid (false) registration number of accounting card of the taxpayer from the state register or physical person on specified in request by series (in the presence) is specified and passport number in the State register does not stay on the registry;

registration number of accounting card of the taxpayer from the State register or series (in the presence) and passport number are not subject to use, except cases, stipulated by the legislation;

the fields obligatory for filling are not completed or incorrectly filled;

the details specified in request, in particular registration number of accounting card of the taxpayer from the State register or series (in the presence) both passport number and surname, own name, middle name (in the presence) do not correspond to information which is available in the State register;

according to the data sent in request it is impossible to identify physical person unambiguously;

the period for which information is requested is incorrectly specified;

fields about the authorized person of the subject of the representation of requests which created request are incorrectly filled.

9. After receipt of requests or answers administrators of exchange of information carry out their inspection on compliance to the requirements for their filling established by Items 2, of 3, of 5, 6 these Sections, to requirements for format and the structure established in joint decisions on electronic information exchange according to Item 5 of the Section I of this Procedure.

10. Requests or answers are considered as not accepted and are not processed if such requests or answers did not undergo testing according to Item 9 of this Section or are provided repeatedly.

11. Administrators of exchange of information within one working day inform each other on the revealed mistakes electronically by the direction of the message on unacceptance of request or the answer with indication of the unacceptance reason.

The administrator of exchange of information which it is notified on rejection of request or the answer before processing shall send within one working day following after day of receipt of the adequate notice correctly created request or the answer instead of earlier given.

IV. Information security in case of electronic information exchange

1. In case of exchange of information according to this Procedure administrators of exchange of information implement organizational and technical actions which provide protection of the transmitted data taking into account extent of restriction of access to it and according to the legislation in the field of information security.

2. The means of cryptographic information security having the certificate of conformity or the positive expert opinion by results of state examination in the field of cryptographic information security are applied to information security during its transfer according to this Procedure.

3. The transmitted data is processed taking into account requirements of the legislation on personal data protection and used by subjects of representation of requests only for implementation of the powers determined by the legislation by them and cannot be transferred to the third party if other is not provided by the law.

 

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